2011年
会计从业资格
考试常见英语单词辅导(二),Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets。
|zSoA=7? n<>/X_m 企业会计准则目录
Q" an6ht| Index for Accounting Standards for Business Enterprises
~f>km|Q{u Announced February 2006
< {dV= Effective 2007 for Listed Companies
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PAC+ 1. 企业会计准则---------基本准则
'uA$$~1 (Accounting Standard for Business Enterprises - Basic Standard)
#~88[i-6 2. 企业会计准则第1 号---------存货
q\6ZmKGnT (Accounting Standard for Business Enterprises No. 1 - Inventories)
CpF&Vy K 3. 企业会计准则第2 号---------长期
股权投资
{VrjDj+Xy (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
-nrfu) G 4. 企业会计准则第3 号---------投资性房地产
('.r_F (Accounting Standard for Business Enterprises No. 3 - Investment properties)
/WKp\r(Hp 5. 企业会计准则第4 号---------固定资产
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(Accounting Standard for Business Enterprises No. 4 - Fixed assets)
g{06d~Y 6. 企业会计准则第5 号---------生物资产
}7jg>3ng( (Accounting Standard for Business Enterprises No. 5 - Biological assets)
%7bZnK`C 7. 企业会计准则第6 号---------无形资产
;X3bgA'] (Accounting Standard for Business Enterprises No. 6 - Intangible assets)
A `n:q;my 8. 企业会计准则第7 号---------非货币性资产
Z}'"c9oB /?P="j#u
V|8`]QW@ L>EC^2\ ~'l.g^p bv (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
2r=A' 9. 企业会计准则第8 号---------资产减值
.)eX(2j\ (Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
wmr8[n&c 10. 企业会计准则第9 号---------职工薪酬
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_
(Accounting Standard for Business Enterprises No. 9 – Employee compensation )
$VCWc# 11. 企业会计准则第10 号--------企业年金基金
BSu
]NOwe (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
~?)ST?& 12. 企业会计准则第11 号--------股份支付
5#U*vGVT (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
e: 13. 企业会计准则第12 号--------债务重组
Ug^v
]B9 (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
z2lEHa?w 14. 企业会计准则第13 号--------或有事项
qrmJJSJ (Accounting Standard for Business Enterprises No. 13 - Contingencies)
U0:tE>3` 15. 企业会计准则第14 号--------收入
)cy_d! (Accounting Standard for Business Enterprises No. 14 - Revenue)
Qm\VZ<6/5 16. 企业会计准则第15 号--------建造合同
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(7 (Accounting Standard for Business Enterprises No. 15 - Construction contracts)
E|Lv_4lb= 17. 企业会计准则第16 号--------政府补助
_%HyXd (Accounting Standard for Business Enterprises No. 16 - Government grants)
_ADK8a6%) 18. 企业会计准则第17 号--------借款费用
]+B#SIC; (Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
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19. 企业会计准则第18 号--------所得税
O
W12m{ (Accounting Standard for Business Enterprises No. 18 - Income taxes)
S?5z 20. 企业会计准则第19 号--------外币折算
-l!;PV S| (Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
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}W;C@ 21. 企业会计准则第20 号--------企业合并
#'-L`])7uw (Accounting Standard for Business Enterprises No. 20 - Business Combinations)
G*|2qX"o 22. 企业会计准则第21 号--------租赁
QxmVImn" (Accounting Standard for Business Enterprises No. 21 - Leases)
2ajQ*aNq 23. 企业会计准则第22 号--------金融工具确认和计量
e>kw>%3bl9 (Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments)
>#RXYDd 24. 企业会计准则第23 号--------金融资产转移
0r+%5}|-K (Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
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25. 企业会计准则第24 号--------套期保值
r$*p (Accounting Standard for Business Enterprises No. 24 - Hedging)
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g98 26. 企业会计准则第25 号--------原保险合同
v?\bvg\E (Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
)up!W4h6o 27. 企业会计准则第26 号--------再保险合同
N(]>(S
o (Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
zA![c l>$ 28. 企业会计准则第27 号--------石油天然气开采
Z;_WU (Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)
/EOtK|E 29. 企业会计准则第28 号--------会计政策、会计估计变更和差错更正
q
lL6wzq, (Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
l\yFx and estimates, and correction of errors)
hNV"{V3`{ 30. 企业会计准则第29 号--------资产负债表日后事项
TWC^M{e (Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date)
G!54 e 31. 企业会计准则第30 号--------财务
报表列报
~T')s-,l,: (Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements)
or u.a 32. 企业会计准则第31 号--------现金流量表
) tGC&l+?/ (Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
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W Y'q 33. 企业会计准则第32 号--------中期财务报告
P(W7,GD,k (Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
=^P<D&%q 34. 企业会计准则第33 号--------合并财务报表
1_7}B4 (Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)
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e 35. 企业会计准则第34 号--------每股收益
|/g\N,] (Accounting Standard for Business Enterprises No. 34 - Earnings per share)
".qh]RVjV 36. 企业会计准则第35 号--------分部报告
=S-'*F (Accounting Standard for Business Enterprises No. 35 - Segment reporting)
MS6^= [" 37. 企业会计准则第36 号--------关联方披露
'$M=H. (Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
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s 38. 企业会计准则第37 号--------金融工具列报
*N$#cz
(Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments)
N"b>]Ab] ; 39. 企业会计准则第38 号--------首次执行企业会计准则
+>oVc\$ (Accounting Standard for Business Enterprises No. 38 - First time adoption of
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m0 Accounting Standards for Business Enterprises)
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